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The Effect of the Error Announcement Risk on the Demand for Voluntary Interim Auditor Reviews

https://doi.org/10.2139/ssrn.2302678
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47/47 checkable references clean · checked 2026-08-03

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

15 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 47 checked references that resolve
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The Association between Audit Committee Characteristics and Audit Fees
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Do First and Third Quarter Unaudited Financial Reports Matter? The Portuguese Case
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Voluntary Assurance on Interim Financial Statements and Earnings Quality
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The Economic Determinants of Auditor Compensation in the Initial Public Offerings Market
resolves10.2139/ssrn.1701038
Value and Costs of Auditor’s Assurance: Evidence from the Review of Quarterly Financial Statements
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Earnings Management and Enforcement of Accounting Standards – Evidence from Germany
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Determinants of the Timeliness of Quarterly Reporting: Evidence from Canadian Firms
resolves10.2308/aud.2000.19.s-1.37
Voluntary Demand for Internal and External Auditing by Family Businesses
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1111/j.1911-3846.2010.01041.x
Predicting Material Accounting Misstatements*
resolves10.1111/j.1475-679x.2012.00449.x
Detecting Earnings Management: A New Approach
resolves10.2308/accr-51150
Client Conservatism and Auditor-Client Contracting
resolves10.2308/accr.2006.81.1.83
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
resolves10.2139/ssrn.2060328
Why Do Firms Produce Erroneous IFRS Financial Statements?
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Economic Consequences of Accounting Enforcement Reforms: The Case of Germany
resolves10.1016/j.intacc.2008.09.008
Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?
resolves10.1111/j.1468-5957.2010.02199.x
How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports
resolves10.1023/A:1008384311710
Would Switching to Timely Reviews Delay Quarterly and Annual Earnings Releases?
resolves10.1016/0165-4101(94)00364-5
Why do companies purchase timely quarterly reviews?
resolves10.2307/2672928
The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings
resolves10.3840/08004137
Expected Returns of the Dow Industrials, Fama-French Model
resolves10.2307/2491006
The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
resolves10.1177/0148558x0802300105
The Economic Consequence of Voluntary Auditing
resolves10.1111/j.1099-1123.2012.00462.x
Further Evidence from Meta‐Analysis of Audit Fee Research
resolves10.1506/4xr4-kt5v-e8cn-91gx
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.1080/09638180.2011.641727
Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany
resolves10.2308/aud.2003.22.2.99
Management Trade-Offs of Internal Control and External Auditor Expertise
resolves10.1016/0304-405x(76)90026-x
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1506/car.25.2.8
Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis*
resolves10.1016/j.jacceco.2004.11.002
Performance matched discretionary accrual measures
resolves10.1177/0148558x0902400107
Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus Nonaccounting Financial Experts
resolves10.2308/aud.2005.24.supplement.115
Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
resolves10.2308/accr-10098
Voluntary Audits versus Mandatory Audits
resolves10.1111/j.1099-1123.2009.00403.x
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
resolves10.1111/j.1099-1123.2008.00369.x
Audit Committees and Voluntary External Auditor Involvement in UK Interim Reporting
resolves10.2308/accr.2003.78.1.251
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
resolves10.1016/0304-405x(90)90069-c
Additional evidence on equity ownership and corporate value
resolves10.2308/accr.2002.77.s-1.61
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1111/j.1468-5957.1994.tb00341.x
VOLUNTARY AUDITS IN NEW YORK MARKETS IN 1927: A CASE STUDY
resolves10.1016/0304-405X(88)90048-7
Management ownership and market valuation
resolves10.1016/j.jacceco.2003.06.003
Determinants of market reactions to restatement announcements
resolves10.1111/j.1467-8683.2007.00596.x
Ownership Structure, Discretionary Accruals and the Informativeness of Earnings
resolves10.2307/2490397
The Pricing of Audit Services: Theory and Evidence
resolves10.1111/j.1475-679x.2005.00172.x
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
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A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
resolves10.1111/1468-5957.00460
Corporate Ownership Structure and the Informativeness of Earnings
resolves10.1111/j.1468-5957.2010.02224.x
Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees
The 15 references without a DOI — listed, not checked
no DOI — not checkedIdentifying Earnings Overstatements: A Practical Test
no DOI — not checkedref8
no DOI — not checkedDie pr�ferische Durchsicht von Halbjahresfinanzberichten nach � 37 w WpHG -eine Analyse der Inanspruchnahme einer freiwilligen Pr�fungsdienstleistung
no DOI — not checkedref26
no DOI — not checkedThe Behavior of Maximum Likelihood Estimates Under Nonstandard Conditions
no DOI — not checkedref32
no DOI — not checkedref33
no DOI — not checkedAudit Regulation in Germany: Improvements Driven by Internationalization
no DOI — not checkedref45
no DOI — not checkedref51
no DOI — not checkedRegression standard errors in clustered samples
no DOI — not checkedThe Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence
no DOI — not checkedDie Bestellung des Abschlusspr�fers f�r die pr�ferische Durchsicht -Fragen bei der aktuellen Vorbereitung der Hauptversammlung
no DOI — not checkedref58
no DOI — not checkedDefizite und Neuerungen im Bilanzstrafrecht des HGB
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